Volume contents
- 1 - Burghs , Aberdeen
- 9 - Burghs , Annan
- 13 - Burghs , Anstruther Easter
- 17 - Burghs , Anstruther Wester
- 21 - Burghs , Arbroath
- 25 - Burghs , Ayr
- 29 - Burghs , Banff
- 31 - Burghs , Brechin
- 35 - Burghs , Burntisland
- 37 - Burghs , Crail
- 41 - Burghs , Cullen
- 45 - Burghs , Cupar
- 49 - Burghs , Dingwall
- 51 - Burghs , Dumbarton
- 55 - Burghs , Dumfries
- 63 - Burghs , Dunbar
- 67 - Burghs , Dundee
- 71 - Burghs , Dunfermline
- 75 - Burghs , Dysart
- 77 - Burghs , Edinburgh
- 81 - Burghs , Elgin
- 85 - Burghs , Forfar
- 89 - Burghs , Forres
- 93 - Burghs , Fortrose
- 95 - Burghs , Glasgow
- 111 - Burghs , Haddington
- 115 - Burghs , Bervie (Inverbervie)
- 117 - Burghs , Inverkeithing
- 119 - Burghs , Inverness
- 123 - Burghs , Irvine
- 125 - Burghs , Jedburgh
- 129 - Burghs , Kilrenny
- 133 - Burghs , Kinghorn
- 137 - Burghs , Kirkcaldy
- 141 - Burghs , Kirkcudbright
- 143 - Burghs , Lanark
- 147 - Burghs , Lauder
- 151 - Burghs , Linlithgow
- 155 - Burghs , Lochmaben
- 159 - Burghs , Montrose
- 163 - Burghs , Nairn
- 167 - Burghs , New Galloway
- 169 - Burghs , North Berwick
- 173 - Burghs , Peebles
- 175 - Burghs , Perth
- 179 - Burghs , Pittenweem
- 183 - Burghs , Queensferry
- 187 - Burghs , Renfrew
- 191 - Burghs , Rothesay
- 195 - Burghs , Rutherglen
- 205 - Burghs , St Andrews
- 209 - Burghs , Sanquhar
- 213 - Burghs , Selkirk
- 215 - Burghs , Stirling
- 219 - Burghs , Stranraer
- 221 - Burghs , Tains
- 223 - Burghs , Whithorn
- 225 - Burghs , Wigton
| Date | Masters/mistresses names | Number of horses | Horses liable in duty | Horses not liable | Duty |
|---|---|---|---|---|---|
| 18 Sep 1797 | William Moyse (none) | ||||
| Mr James Rutherfoord | 2 | 2 | £0.4.0 | ||
| Mrs Ireland | 1 | 1 | £0.2.0 | ||
| Messrs Ayton | 1 | 1 | £0.2.0 | ||
| William Balmain | 2 | 2 | £0.4.0 | ||
| Archibald Stark | 2 | 2 | £0.4.0 | ||
| Baillie White | 2 | 2 | £0.4.0 | ||
| James Rymer | 2 | 2 | £0.4.0 | ||
| Andrew Crombie | 1 | 1 | £0.2.0 | ||
| William Reikie | 2 | 2 | £0.4.0 | ||
| Joseph Russel | 1 | 1 | £0.2.0 | ||
| James Duncan | 2 | 2 | £0.4.0 | ||
| Charles Moyse | 2 | 2 | £0.4.0 | ||
| David Wyllie | 2 | 2 | £0.4.0 | ||
| David Moffat Petty Cur | 2 | 2 | £0.4.0 | ||
| George Ireland | 2 | 2 | £0.4.0 | ||
| 26 | 26 | £2.12.0 |
Transcribe other information
133
Survey of the HORSE TAX, per 36 Geo. III. Cap. xv. in the Royalty of Kinghorn for the year ending 5 April 1798. James Millar Surveyor
I James Millar Surveyor aforesaid Do hereby Certify that upon careful Examination of the foregoing Rates and Duties I find they they amount in whole to the Sum of Two Pounds twelve shillings Sterling, and that upon the [date missing] Day of January 1798 I delivered to Mr John Hutton Collector of the Duties for the Burgh aforesaid an Exact duplicate of the foregoing Account which contained my Oath that Notices were left with the several Inhabitants or at their dwellings Houses of the dates aforesaid that they were to be charged with the Duties hereby Certified to be due from them [signed] James Millar Surveyor
Scottish Exchequer (Tax Records), Farm horse tax - Volume 6 - Royal Burghs, E326/10/6
Volume 6 contains farm horse tax information for many of the royal burghs in Scotland.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).